| SURPLUS LEAGUE INTERNATIONAL DEVELOP LIMITED | Private company limited by shares | Dissolved |
| Fu Yue Leather Goods (H.K.) Co., Limited | Private company limited by shares | Live |
| China Leading Enterprises Limited | Private company limited by shares | Live |
| FRANCE VOSS INTERNATIONAL LEATHER LIMITED | Private company limited by shares | Dissolved |
| LETUO LIMITED | Private company limited by shares | Live |
| LEADING PRECISION INDUSTRY CO., LIMITED | Private company limited by shares | Dissolved |
| HK LEABON INDUSTRIAL COMPANY LIMITED | Private company limited by shares | Live |
| LEADING INTERNATIONAL MEDIA LIMITED | Private company limited by shares | Live |
| HARVEST LEATHER HONG KONG LIMITED | Private company limited by shares | Live |
| LEYON VENTURES CAPITAL (HK) LIMITED | Private company limited by shares | Live |
| ITALY HUOSENVLANG DRESS LEATHER GROUP LIMITED | Private company limited by shares | Live |
| LEROY MIO LIMITED | Private company limited by shares | Dissolved |
| PHYLIS BELLA LEATHER GOODS CO., LIMITED | Private company limited by shares | Live |
| Lets Go Feng Shui Limited | Private company limited by shares | Live Commenced dormancy on 14-Nov-2014 |
| LEADKIT LIMITED | Private company limited by shares | Live |
| HONG KONG JIN ZHI LV LEATHER BAGS LIMITED | Private company limited by shares | Live |
| CHINA LEAN GROUP LIMITED | Private company limited by shares | Live |
| Gold Legend Capital Limited | Private company limited by shares | Live |
| LEADING HERO INTERNATIONAL LIMITED | Private company limited by shares | Live |
| Covey Leadership Limited | Private company limited by shares | Live |
| LEADING LORD (HONG KONG) LIMITED | Private company limited by shares | Live |
| Levanda Limited | Private company limited by shares | Live |
| S & C LEATHER GOODS LIMITED | Private company limited by shares | Dissolved |
| Leading The Way with Dr Michael Youssef Asia Limited | Company limited by guarantee | Live |
| LETTABS INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| HONGKONG LEBISI INT'L LIMITED | Private company limited by shares | Live |
| UNITED LEATHER CO., LIMITED | Private company limited by shares | Live |
| LetterboxCo Limited | Private company limited by shares | Live |
| Shenzhen Lesiman Technology Co., Limited | Private company limited by shares | Live |
| LEGER COMPANY LIMITED | Private company limited by shares | Live |
| SENBAONO LEATHER COMPANY LIMITED | Private company limited by shares | Live |
| LENACHEM LIMITED | Private company limited by shares | Live |
| Regent Leather Product Co., Limited | Private company limited by shares | Live |
| LEADING DRAGON CORPORATION LIMITED | Private company limited by shares | Live |
| HONGKONG YLX LEATHER CO., LIMITED | Private company limited by shares | Dissolved |
| YOU YU LEATHER GOODS LIMITED | Private company limited by shares | Live |
| LEEMAN LIMITED | Private company limited by shares | Live |
| HONGKONG LEYUAN FOODS LIMITED | Private company limited by shares | Dissolved |
| LEXUS HOLDING LIMITED | Private company limited by shares | Dissolved |
| LEUN HOP MARBLE ENGINEERING LIMITED | Private company limited by shares | Dissolved |
| LEADSURE LIMITED | Private company limited by shares | Live |
| LEDVOLTS TECH LIMITED | Private company limited by shares | Live |
| FOSHAN LEHUA CERAMIC SANITARY WARE LIMITED | Private company limited by shares | Live |
| LETTOUCH TECHNOLOGY COMPANY LIMITED | Private company limited by shares | Dissolved |
| HU WEI LEATHER BELT PLANT LIMITED | Private company limited by shares | Live |
| LEJU LABOR TRADE LIMITED | Private company limited by shares | Live |
| ITALY DUPENG (INTERNATIONAL) LEATHER FASHION LIMITED | Private company limited by shares | Live |
| HONGKONG LAO SHI FU LEATHER LIMITED | Private company limited by shares | Live |
| LEGEND CONSULTANCY COMPANY LIMITED | Private company limited by shares | Live |
| CYBER LEISURE LIMITED | Private company limited by shares | Live |
| EXCELLE LEATHER CO., LIMITED | Private company limited by shares | Live |
| LEEMAX LIMITED | Private company limited by shares | Live |
| Leading-Tech Laser Co., Limited | Private company limited by shares | Live |
| MAKE LEATHER (HK) CO., LIMITED | Private company limited by shares | Live |
| TOP LEADING LIMITED | Private company limited by shares | Live |
| T LEGEND PROPERTIES LIMITED | Private company limited by shares | Live |
| Sea 1 Leasing Co. Limited | Private company limited by shares | Live |
| BOOWAY BAG & LEATHER CO., LIMITED | Private company limited by shares | Dissolved |
| WISE & ELEGANT LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| HONGKONG PROGRESSION INTERNATIONAL LEATHER CO., LIMITED | Private company limited by shares | Dissolved |
| SEVEN STAR LEATHER CO., LIMITED | Private company limited by shares | Dissolved |
| Leading Wise Company 2 Limited | Private company limited by shares | Live |
| LETTER-FALL TECHNOLOGY DEVELOP LIMITED | Private company limited by shares | Dissolved |
| Leading Wise Company 3 Limited | Private company limited by shares | Live |
| Leading Wise Company 4 Limited | Private company limited by shares | Live |
| HK LEJUN TRADING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEONHARD LIMITED | Private company limited by shares | Live |
| ORIENTAL LEASING GROUP COMPANY LIMITED | Private company limited by shares | Live |
| ASAHI SATISFIED HENGTONG (H.K.) LEATHER LIMITED | Private company limited by shares | Live |
| Leather All (HK) Limited | Private company limited by shares | Live |
| LEADER POWER LIMITED | Private company limited by shares | Live |
| HK LESSON CO., LIMITED | Private company limited by shares | Dissolved |
| SHENZHEN LEVIT TECHNOLOGY COMPANY LIMITED | Private company limited by shares | Live |
| KEY LEVERAGE LIMITED | Private company limited by shares | Live |
| HK LEJIA GROUP LIMITED | Private company limited by shares | Live |
| Lamp International Fashion Leather Company Limited | Private company limited by shares | Live |
| ORIENT SEA LEASING COMPANY LIMITED | Private company limited by shares | Live |
| CAPITOL LEASING COMPANY LIMITED | Private company limited by shares | Live |
| JINAOLANG LEATHER FINERY INDUSTRY DEVELOPMENT LIMITED | Private company limited by shares | Live |
| Ledi Electronics Limited | Private company limited by shares | Dissolved |
| Green Leaf International Limited | Private company limited by shares | Live |
| Wenzhou Hai Chuan Leather Goods Co., Limited | Private company limited by shares | Dissolved |
| LEXON ASIA GROUP LIMITED | Private company limited by shares | Live |
| LENGSHAN MEDIA FILM GROUP CO., LIMITED | Private company limited by shares | Live |
| GERMANY LEKEER KITCHEN WARE LIMITED | Private company limited by shares | Live |
| LEADING THE FASHION INTERNATIONAL (HONGKONG) LIMITED | Private company limited by shares | Dissolved |
| Tung Shing Leather (Hongkong) Co., Limited | Private company limited by shares | Live |
| HONGKONG MINGZHI LEATHER INT'L GROUP LIMITED | Private company limited by shares | Live |
| NICE LEAD LIMITED | Private company limited by shares | Dissolved |
| Leadus Limited | Private company limited by shares | Live |
| HK LEDA INDUSTRIAL LIMITED | Private company limited by shares | Dissolved |
| BRIGHT LEAGUE LIMITED | Private company limited by shares | Dissolved |
| Leamington Limited | Private company limited by shares | Live |
| YI LUN LEATHER CO., LIMITED | Private company limited by shares | Dissolved |
| LEBANO CHINA TRADING CO., LIMITED | Private company limited by shares | Dissolved |
| BESTER LEATHER GOODS CO., LIMITED | Private company limited by shares | Live |
| MINERVA.S LEATHER HK TRADING CO., LIMITED | Private company limited by shares | Live |
| Leeshow Industrial Co., Limited | Private company limited by shares | Live |
| LEADER CHON LIMITED | Private company limited by shares | Dissolved |
| HONGKONG YOU YE LEATHER CO., LIMITED | Private company limited by shares | Live |